Remanded

Dabagardens Residents Welfare Association v. The State of Andhra Pradesh

Telangana HC18 Apr 2012WP/4134/2012

Case brief

AI extract

What is this about?

The Court allowed time for association members to file objections regarding property tax enhancement. The petitioners claimed violation of ceiling rules which were later deleted. The Court set aside the tax demand notice proceedings and directed the tax officers to dispose of objections within three weeks.

What did the court decide?

Two weeks time granted to file objections; Commissioner to dispose within three weeks after giving opportunity.

Dabagardens Residents Welfare Association Vs The State… — Property and Title | Telangana HC (2012)

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THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE G.KRISHNA MOHAN REDDY

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WRIT PETITION No.4134 of 2012

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Dated:18.04.2012

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Between:

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Dabagardens Residents’ Welfare Association.

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Petitioner

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And The State of Andhra Pradesh, Rep.by Principal Secretary, M.A. & U.D., Secretariat, Hyderabad, And another.

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THE HON’BLE SRI JUSTICE V.V.S.RAO AND

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THE HON’BLE SRI JUSTICE G.KRISHNA MOHAN REDDY

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WRIT PETITION No.4134 of 2012

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ORDER: (Per Hon’ble Sri Justice V.V.S.Rao)

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The petitioner is a registered body under the Andhra Pradesh Societies Registration Act, 2001. Espousing the cause of its members, the association has filed the present writ petition seeking a writ of mandamus declaring the action of the respondents in enhancing the property tax of the houses of the members in violation of Rules 9 to 11 of the Hyderabad Municipal Corporation (Assessment of Property Tax) Rules, 1990 (hereafter, the Rules).

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The case in brief is that the Greater Visakhapatnam Municipal Corporation (GVMC) issued a notification, dated 19.09.2007, notifying

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the annual rateable value for buildings located in various zones. About three years thereafter the corporation passed resolution No.276/2010 deciding to increase property tax with effect from 01.4.2010 while restricting the tax enhancement to 50% over the existing tax for residential buildings and 40% for non-residential buildings. The resolution was forwarded to the Government vide letter dated 15.3.2010. The director of municipal administration in turn submitted the same to the Government in terms of Section 679E of Greater Hyderabad Municipal Corporation Act, 1955 (GHMC Act). In response thereto the Government issued memo dated 28.6.2010 to implement the rates published in Gazette Nos.56/2007 and 123/2006.

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The members of the petitioner association – it is alleged; constructed houses long back. In the meanwhile the Rules were amended and Rules 9, 10 and 11 imposing ceiling on enhancement of property tax were deleted. Be that as it is, GVMC issued special notices to the members of the petitioner association proposing to enhance tax manifold. They made representations objecting enhancement. Without considering the same, the demand notices were issued enhancing property tax. In this background, the petitioner association assails the enhancement of tax as being violative of Rules 9 to 11 of the Rules.

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The counsel for the petitioner and the standing counsel for GVMC made their submissions. They do not dispute that the Government of Andhra Pradesh deleted Rules 9 to 11 of the Rules vide G.O.Ms.No.88, dated 05.3.2011. Therefore there is no prohibition for GVMC to enhance the tax as the situation and exigencies warrant. But, the issue raised herein is that after issue of special notices for upward revision of tax, the members of the petitioner association made representations which remain undisposed of. Keeping this in view, this writ petition is disposed of in the following manner.

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The members of the petitioner association are given two weeks’

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time to file objections regarding enhancement of property tax for residential/non-residential buildings if not already made. The Commissioner or the Taxation Officer of the division shall dispose of these objections within a period of three weeks thereafter after giving an opportunity to the rate payers and pass a reasoned order to enable aggrieved persons to file appeals under Section 282 of the GHMC Act. The writ petition, as also the miscellaneous petition, shall stand disposed of without any order as to costs.

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________________ (V.V.S.RAO, J)

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________________________________ (G.KRISHNA MOHAN REDDY, J)

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18.04.2012 vs

Dabagardens Residents Welfare Association v. The State of Andhra Pradesh

Case brief

What is this about?

What did the court decide?

Dabagardens Residents Welfare Association v. The State of Andhra Pradesh

Case brief

What is this about?

What did the court decide?

What the court decided

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